Norma Subjektif Manajer, Kepercayaan Normatif, Kepercayaan Kendali Perilaku, dan Pendidikan Manajer terhadap Laporan Keberlanjutan Perusahaan

Malau, Melinda (2020) Norma Subjektif Manajer, Kepercayaan Normatif, Kepercayaan Kendali Perilaku, dan Pendidikan Manajer terhadap Laporan Keberlanjutan Perusahaan. Jurnal IKRAITH-EKONOMIKA, 3 (3). pp. 45-54. ISSN 2654 4946

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Abstract

Sustainability reporting has an important role in improving company accountability and transparency. Several studies were conducted to understand what made companies decide to report social, environmental and sustainability information. The past decade has seen significant increases in sustainability reporting in developing countries. Following this trend, economic globalization and business development also show increasing initiatives in sustainability reporting in developing countries. The results of this study concluded that manager's subjective norms, normative beliefs, behavioral control beliefs, and managerial education had a positive effect on the company's sustainability report. This research has managerial and theoretical implications for the development of sustainability reports that support the company's survival. Keywords : Sustainability Reporting, Manager's Subjective Norms, Normative Beliefs, Behavioral Control Beliefs, and Manager Education

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